Wilson links products sells a product that involves two separate performance obligations: the swingright golf club weight and the swingcoach teaching software. swingright has a stand-alone selling price of $150. wilson sells both the swingright and the swingcoach as a package deal for $200. the swingcoach software is not sold separately. wilson is aware that other vendors charge $100 for similar software, and wilson's prices are generally 10% lower than what is charged by those vendors. wilson estimates that it incurs approximately $65 of cost per copy of the software, and usually charges 50% above cost on similar products. estimate the stand-alone selling price of the software using the residual approach